Mr. X, Filipino, died on Aug 2021 leaving no last will and testament. The heirs of Mr. X include the following; Ms. Y, married August 1, 1986, children W, A and B. They come to you for advise on the distribution of the estate left behind by Mr. X. The estate of Mr. X consist of the following:

Property	Amount and FV at the time of death of Mr. X
1. Family home	P30,000,000.00
2. Vintage car collection	8,000,000.00
3. Gold bars	2,000,000.00
4. Cash in Bank	4,000,000.00
5. Land (Inherited from X's parents Aug 1985)	5,000,000.00
6. Mortgage constituted on the Family Home	2,000,000.00

1. How much is the Gross Estate of Mr. X? 

2. How much is share of the surviving spouse in net estate of Mr. X?

3. How much is the share of Ms. W in the estate of Mr. X? 

4. How much is the net taxable estate of Mr. of X? 

5. How much is the estate tax payable?